Dear Mr Walker

Freedom of Information Act 2000

I am writing to confirm that HMRC has now completed its search for the information you requested on 7 March 2010.

The information is attached as a separate document.

The information supplied to you continues to be protected by the Copyright, Designs and Patents Act 1988. You are free to use it for your own purposes, including any non-commercial research you are doing and for the purposes of news reporting. Any other re-use, for example commercial publication, would require the permission of the copyright holder. Most documents supplied by HMRC will have been produced by government officials and will be Crown Copyright. You can find details on the arrangements for re-using Crown Copyright on HMSOnline (internet access required) at:

http://www.hmso.gov.uk/copyright/licences/click-use-home.htm

If you have any queries about this letter, please contact me. Please remember to quote the reference number above in any future communications.

If you are not happy with this reply you may request a review by writing to HMRC FOI Team, Room 1C/25, 100 Parliament Street London SWIA 2BQ. You must request a review within 2 months of the date of this letter. It would assist our review if you set out which aspects of the reply concern you and why you are dissatisfied.

If you are not content with the outcome of an internal review, you may apply directly to the Information Commissioner for a decision. The Information Commissioner will not usually consider a case unless you have exhausted the internal review procedure provided by HMRC. He can be contacted at The Information Commissioner's Office, Wycliffe House, Water Lane, Wilmslow, Cheshire SK9 5AF.

Yours sincerely

Stephanie Gardner

Finance - Freedom of Information

B Spur, South Block

Barrington Road

Worthing

West Sussex

BN12 4XH

stephanie.gardner@hmrc.gsi.gov.uk

01903 509341